https://www.taxtmi.com/caselaws?id=237652 The High Court upheld the Tribunal's decision, ruling that Rule 2BA does not apply to deductions under Section 35DDA of the Income Tax Act for voluntary retirement schemes. The Court clarified that Rule 2BA is relevant only for benefits under Section 10(10C) and not for Section 35DDA deductions. This judgment provides clarity on the interpretation of Section 35DDA and the specific applicability of Rule 2BA to different sections of the Income Tax Act concerning voluntary retirement schemes. en-us Thu, 11 Jul 2013 00:00:00 +0530 Fri, 25 Oct 2013 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237652 The High Court upheld the Tribunal's decision, ruling that Rule 2BA does not apply to deductions under Section 35DDA of the Income Tax Act for voluntary retirement schemes. The Court clarified that Rule 2BA is relevant only for benefits under Section 10(10C) and not for Section 35DDA deductions. This judgment provides clarity on the interpretation of Section 35DDA and the specific applicability of Rule 2BA to different sections of the Income Tax Act concerning voluntary retirement schemes. Case-Laws Income Tax Thu, 11 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237652